Domestic supplies (United States)
A sales and use tax registration is required if a state or local taxing jurisdiction has the power to impose sales and use tax on a transaction and the seller is required to collect and remit the sales tax. That power is granted to states by a concept called 'nexus'. Nexus standards and thresholds differ by tax type in the United States and the included details should only be applied to sales tax.
The nexus concept can be compared with the permanent establishment concept on a federal level when dealing with tax treaties to avoid double taxation. However, the definition of nexus is much broader than
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Web page updated on 17 Mar 2025 15:46